Can a sole director claim redundancy pay?

Last Updated: 31 August 2023

In Secretary for State v Knight UKEAT/0073/13/RN the sole director and shareholder of a company made a successful claim for redundancy pay when her company creased trading.

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Penalties: Annual Tax on Enveloped Dwellings (ATED)

Last Updated: 10 November 2025

What penalties apply to the Annual Tax on Enveloped Dwellings (ATED) regime? When can they be charged?

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Summer Budget for working people, announced by chancellor

Last Updated: 31 August 2023

Chancellor George Osborne has announced that he will be holding a second Budget of 2015 on 8 July. He says that this will be a budget for "working people".

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Employers: What's On - April 2015

Last Updated: 31 August 2023

Certain employers have a number of new and continuing obligations in 2015/16:

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Finance (No.2) Act 2015

Last Updated: 31 August 2023

The New Finance Act contents and analysis.

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Budget 2015: at a glance

Last Updated: 31 August 2023

The chancellor George Osborne has made his budget report. Highlights include changes to the Entrepreneurs' Relief rules for limited company investment in partnerships, associated disposals and joint venture holdings and a restriction on CGT relief on wasting assets. Do read on to the end.

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  • Marriage Allowance (Transferable Married Couples Allowance)
  • Tax-avoidance: what’s on?
  • Eclipse 35 film scheme: victory for HMRC
  • IHT returns penalties for careless and deliberate errors
  • Company car online updater

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